Preventing Fraud,
Waste, and
Abuse in Your
Department
University management is responsible for
establishing and implementing systems
and procedures to prevent and detect fraud,
waste, and abuse. You can take a proactive
approach to preventing fraud by implementing the proper internal controls. For example:
• Create a culture of honesty and high ethics
• Evaluate current processes and controls
• Develop an appropriate oversight process
Management at all levels of the University
should review the information available from
the American Institute of Certified Public
Accountants in the document Management
Antifraud Programs and Controls: Guidance
to Help Prevent and Deter Fraud at their Web
site:www.aicpa.org/download/antifraud/SAS99-Exhibit.pdf
For any fraud awareness
concerns, please contact
Internal Audit
1301 East Main Street
Murfreesboro, TN 37132
Office (615) 898-2914
Fax: (615) 904-8046
reportfraud@mtsu.edu
Please contact Internal Audit at (615)8982914 if you need assistance in reviewing
risks, processes, procedures, or controls or
in providing internal control training.
MTSU, a Tennessee Board of Regents university, is an equal opportunity, non-racially identifiable,
educational institution that does not descriminate against individuals with disabilities. BF020-1004
Fraud
Awareness
Reporting Fraud, Waste, or Abuse
The University is committed to the responsible stewardship of resources; and state law requires all public institutions of higher education to provide a
means by which employees, students, or others may report suspected or known improper or dishonest acts.
Whether you are part of departmental management, a faculty or staff member, a student, or an interested citizen, University leaders encourage you to
report known or suspected dishonest acts by employees, outside contractors, or vendors.
What Should I Report?
Investigations
Dishonest acts, either known or suspected, should be reported,
such as
• Theft or misappropriation of funds, supplies, property, or
other University resources
• Forgery or alteration of documents
• Unauthorized alteration or manipulation of computer files
• Improper and wasteful activity
• Falsification of reports to management or external agencies
• Pursuit of a benefit or advantage in violation of the
University’s conflict of interests policy
• Authorization or receipt of compensation for hours not worked
Think Before You Speak
Before making allegations of dishonesty, be sure of any claims. Such allegations can seriously
affect the accused person’s life and adversely affect the working environment in the person’s
department.
Reporting Options
Several options are available to all University employees, students, and others for reporting
known or suspected dishonest acts. You may report your concerns to the following:
• Your supervisor or department head
• An official at the University
• Internal Audit by phone at (615) 898-2914 or by e-mail at reportfraud@mtsu.edu
• The Tennessee Board of Regents by e-mail at ReportFraud@tbr.state.tn.us
• The Tennessee Comptroller’s Hotline for Fraud, Waste, and Abuse at 1-800-232-5454
If you are a supervisor, department head, or campus official and you receive a report of a dishonest act, do not investigate, but contact Internal Audit at (615) 898-2914 for further assistance.
When the Office of Internal Audit receives
allegations of dishonesty or irregularity by an
employee, outside contractor, or vendor, it is
required to conduct an investigation.
Departmental management should NOT attempt
to conduct investigations or alert suspected
employees of an impending investigation.
In an investigation, objectives include verifying
the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help ensure that
similar actions do not occur in the future.
Protection under State Law
As Internal Audit investigates allegations of
dishonesty, the reporting individual’s confidentiality is protected under Tennessee Code
Annotated Title 10, Chapter 7 (subject to court
action requiring disclosure). Also, state law
prohibits discrimination or retaliation of any
kind against employees who report alleged
wrongdoing.
Reporting Responsibility
Internal Audit has reporting responsibility to
the Audit Committee of the Tennessee Board
of Regents through the Director of System-wide
Internal Auditing. This reporting relationship
enables Internal Audit to independently and
objectively review matters involving any level
of administration at the University.